Internal Revenue Service October 10, 2018 – Federal Register Recent Federal Regulation Documents

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Availability of Additional Guidance Under Section 965

Document Number: 2018-22022

Type: Proposed Rule

Date: 2018-10-10

Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury

This document announces the availability of additional guidance regarding the transition tax under section 965 issued as Notice 2018-78.

https://regulations.justia.com/regulations/fedreg/2018/10/10/2018-22022.html

Proposed Collection; Comment Request for Form 8908

Document Number: 2018-21997

Type: Notice

Date: 2018-10-10

Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury

The Internal Revenue Service (IRS), as part of its continuing effort to reduce paperwork and respondent burden, invites the general public and other Federal agencies to take this opportunity to comment on information collections, as required by the Paperwork Reduction Act of 1995. The IRS is soliciting comments concerning Energy Efficient Home Credit.

https://regulations.justia.com/regulations/fedreg/2018/10/10/2018-21997.html

Guidance Related to Section 951A (Global Intangible Low-Taxed Income)

Document Number: 2018-20304

Type: Proposed Rule

Date: 2018-10-10

Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury

This document contains proposed regulations implementing section 951A of the Internal Revenue Code. Section 951A was added to the Internal Revenue Code by the Tax Cuts and Jobs Act, which was enacted on December 22, 2017. This document also contains proposed regulations under sections 951, 1502, and 6038. These proposed regulations would affect United States shareholders of controlled foreign corporations.

https://regulations.justia.com/regulations/fedreg/2018/10/10/2018-20304.html